CBDT's Clarification as Regards Application of MFN Clause for Lower Rate of Source Taxation

Adv. Ravish Bhatt, ADIT, CIOT , Last updated: 03 April 2022  
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The Central Board of Direct Taxes issued a clarificatory circular on 03.02.2022 pursuant to receipt of representations for clarity as regards application of MFN clauses available in the protocol to some of the DTAAs with OECD members. It sought to clarify as to whether the lower rate of source based

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Adv. Ravish Bhatt, ADIT, CIOT
(Dual Qualified Lawyer/ Solicitor, International Tax Affiliate, CIOT)
Category Income Tax   Report

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